According to International Auditing Standards,if Audit Work Has Been Limited

question 31

Multiple Choice

According to international auditing standards,if audit work has been limited in its scope,the auditors have had a disagreement with management,or there is significant uncertainty associated with the financial statements,what kind of audit opinion should be rendered?

• A)disclaimer of opinion
• B)unqualified
• C)adverse
• D)qualified

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Definitions:

Perceptual Set

A readiness to perceive a stimulus in a particular way, influenced by expectations, emotions, and cultural background.

Infectious Disease

Diseases caused by pathogenic microorganisms, such as bacteria, viruses, parasites, or fungi; these diseases can be spread, directly or indirectly, from one person to another.

Aches And Pains

General and nonspecific discomforts or soreness often associated with overexertion, stress, or minor health issues.

Difference Threshold

The minimum difference between two stimuli required for detection 50 percent of the time. We experience the difference threshold as a just noticeable difference (or jnd).